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Showing 241–250 of 25173 articles for “Art. 4°-c”
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
I.-For contracts awarded in accordance with one of the formalised procedures listed in article R. 4122-4-15, the National Council publishes a contract notice in a newspaper authorised to carry legal a…
I.-Failure to comply with the reporting obligations set out in Articles L. 152-1 to L. 152-1-2 and in Regulation (EU) No 2018/1672 of the European Parliament and of the Council of 23 October 2018 on c…
The following are deemed to have been imported without a declaration:1° goods declared for temporary export, in the event of non-representation or a difference in nature or kind between the said goods…
Uniform instrument for requests based on Articles 25 and 26 of Directive 2019/1 ☐ Request for notification of preliminary objections and other documents pursuant to Art. 25 of Directive 2019/1/ EU ☐ A…
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